[1]唐步龙,熊丹培.共同富裕背景下税收制度与三次分配的适配性研究[J].常州大学学报(社会科学版),2022,23(06):43-50.[doi:10.3969/j.issn.2095-042X.2022.06.005]
　Tang Bulong,Xiong Danpei.An Analysis on the Adaptability of Taxation System to Three Distributions under the Background of Common Prosperity[J].Journal of Changzhou University(Social Science Edition),2022,23(06):43-50.[doi:10.3969/j.issn.2095-042X.2022.06.005]
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共同富裕背景下税收制度与三次分配的适配性研究()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第23卷
期数:
2022年06期
页码:
43-50
栏目:
习近平经济思想研究（三）
出版日期:
2022-12-29

文章信息/Info

Title:
An Analysis on the Adaptability of Taxation System to Three Distributions under the Background of Common Prosperity
作者:
唐步龙; 熊丹培
Author(s):
Tang Bulong; Xiong Danpei
关键词:
共同富裕;  三次分配;  适配性;  税制改革
Keywords:
common prosperity;  three distributions;  adaptability;  taxation system reform
分类号:
D922.2
DOI:
10.3969/j.issn.2095-042X.2022.06.005
文献标志码:
A
摘要:
共同富裕需要初次分配、再分配和第三次分配共同发挥作用,也需要税收制度的密切配合。为此,推进税收制度系统性改革势在必行。在分析中国现有税收制度特征的基础上,从三次分配特征及其对税制要求的角度探讨中国现有税制对三次分配的适配性,分析现有税制中增值税、消费税、企业所得税和个人所得税等主要税种与三次分配要求不相适应的问题,并在此基础上提出税制改革的建议,即:加快税收立法进程,优化现有税制,设计地方税制度,制定存量财富税制,完善税收激励优惠政策。
Abstract:
Common prosperity requires the first distribution, redistribution and the third distribution to play a role together, and requires the close cooperation of taxation system. Thus, it is inevitable to systematically reform the taxation system.Based on the analysis of the characteristics of China's existing taxation system, from the perspectives of the characteristics of three distributions and their requirements for taxation system, the adaptability of China's existing taxation system to three distributionsis discussed, the problems that the main taxes in the existing tax system, such as value-added tax, consumption tax, enterprise income tax and individual income tax,do not meet the requirements of three distributions are studied. On this basis, some suggestions are put forward for taxation system reform, that is,to accelerate the process of tax legislation, to optimize the existing taxation system,to design the local taxation system, to formulate the taxation system for the stock wealth, and to improve tax incentives and preferential policies.

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备注/Memo

备注/Memo:
作者简介:唐步龙,管理学博士,常州大学史良法学院教授、硕士研究生导师; 熊丹培,常州大学史良法学院硕士研究生。
更新日期/Last Update: 1900-01-01